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9 results for “reassessment”+ Section 127(4)clear

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Key Topics

Section 14814Section 1478Addition to Income8Section 153C6Cash Deposit5Reassessment5Section 250(6)3Section 2503Disallowance3Condonation of Delay

SHRI KIRANJIT SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD -4(3), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 723/ASR/2019[2010-11]Status: DisposedITAT Amritsar22 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.723/Asr/2019 Assessment Year: 2010-11

Section 143Section 143(3)Section 147Section 148Section 149Section 151Section 250(6)

section 149 of income tax act, 1961. 6. That no valid notice u/s 148 is ever served to justify that the reassessment proceedings is as per law. I.T.A. No.723/Asr/2019 5 Assessment Year: 2010-11 7. That on the facts and circumstances of the case service of notice u/s 148 by affixture is illegal, bad in law and is liable

3
Section 148A2
Section 143(3)2

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 290/ASR/2024[2013-14]Status: DisposedITAT Amritsar21 May 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

reassessment proceedings were initiated against the assessee, on the basis of information available in the ITBA system criv/ vruhigh risk cases, pointing to the allegation of huge financial transaction undertaken by the assessee involving various bank accounts and receipt of funds from one ‘YathuriAssociates” amounting to Rs. 12.21 Crores (Twelve crores twenty one lakhs approx. ) during

SHRI TAJINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-1, BATALA

In the result, both the appeals filed by the assessee in ITA Nos

ITA 289/ASR/2024[2013-14]Status: DisposedITAT Amritsar21 May 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 147Section 250(6)

reassessment proceedings were initiated against the assessee, on the basis of information available in the ITBA system criv/ vruhigh risk cases, pointing to the allegation of huge financial transaction undertaken by the assessee involving various bank accounts and receipt of funds from one ‘YathuriAssociates” amounting to Rs. 12.21 Crores (Twelve crores twenty one lakhs approx. ) during

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, AR
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

4 to 9 are on merits of the case relating to the addition of Rs.20,54,000/- and also on the issue of reopening of assessment u/s 147 on the basis of wrong reasons recorded and also agitated the issue that reassessment in this case has been done after three years where the income escaped assessment is less than

SHRI OM PARKASH BAJAJ,FEROZEPUR vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 216/ASR/2024[2012-13]Status: DisposedITAT Amritsar12 Mar 2026AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 144Section 148Section 156Section 249(3)Section 250

4. Considering the grounds of appeal and the materials on record we proceed to dispose off this appeal after hearing the Ld. DR. 5. Brief facts emerging from records are that the assessee has deposited cash amounting to Rs. 12.85 lakhs in his bank account with J & K Bank, during the FY 2011-12, and in absence of any return

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 162/ASR/2022[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

4. That specific additional ground of appeal is being raised to challenge the validity of assessment made u/s 153C of the Income tax Act, 1961 in absence of incriminating documents, in view of the recent judgment of the Hon'ble Supreme Court in the case of PCIT, Central-3 v/s Abhisar Buildwell Pvt. Ltd. dated 24.04.2023. That assessment made

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 161/ASR/2022[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

4. That specific additional ground of appeal is being raised to challenge the validity of assessment made u/s 153C of the Income tax Act, 1961 in absence of incriminating documents, in view of the recent judgment of the Hon'ble Supreme Court in the case of PCIT, Central-3 v/s Abhisar Buildwell Pvt. Ltd. dated 24.04.2023. That assessment made

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 163/ASR/2022[2019-20]Status: DisposedITAT Amritsar12 May 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

4. That specific additional ground of appeal is being raised to challenge the validity of assessment made u/s 153C of the Income tax Act, 1961 in absence of incriminating documents, in view of the recent judgment of the Hon'ble Supreme Court in the case of PCIT, Central-3 v/s Abhisar Buildwell Pvt. Ltd. dated 24.04.2023. That assessment made

SHRIMATI. SAVITRI DEVI,BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 340/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Nov 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143Section 147Section 148Section 250Section 55(2)(b)

127/-. The addition was fixed amount to Rs.39,15,028/-. The assessee challenged both legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. 4. The aggrieved assessee filed an appeal before us. 5. The ld. Counsel of the assessee filed a paper book which is kept in the record